Dewan Sugar Mills Limited (PSX: DWSM)

Dewan Sugar Mills Balance Sheet

Financials in millions PKR. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	58.1	33.93	83.4	60.22	33.33	48.35
Cash & Short-Term Investments	58.1	33.93	83.4	60.22	33.33	48.35
Cash Growth	-18.64%	-59.32%	38.48%	80.70%	-31.06%	-46.63%
Accounts Receivable	45.13	26.23	24.5	14.22	25.85	14.42
Other Receivables	148.56	129.26	76.09	121.22	68.61	88.45
Receivables	193.69	155.49	100.59	135.44	94.45	102.86
Inventory	1,146	1,690	1,408	1,492	1,229	505.07
Prepaid Expenses	-	3.96	3.5	3.89	2.57	4.33
Other Current Assets	582.77	684.12	660.28	226.24	647.8	398.08
Total Current Assets	1,980	2,568	2,256	1,918	2,008	1,059
Property, Plant & Equipment	5,757	6,012	6,302	6,866	4,785	5,121
Total Assets	7,737	8,580	8,558	8,784	6,793	6,179
Accounts Payable	4,801	1,468	1,690	2,378	2,104	1,343
Accrued Expenses	12.01	684.89	463.16	390.28	385	230.06
Short-Term Debt	192.2	192.2	214.3	235.89	208.71	199.48
Current Portion of Long-Term Debt	2,633	2,633	2,633	2,633	2,634	2,351
Current Portion of Leases	-	-	-	-	1.77	4.51
Current Income Taxes Payable	187.63	166	120.59	184.8	117.8	129.7
Other Current Liabilities	0.77	3,011	2,156	831.39	801.43	164.44
Total Current Liabilities	7,827	8,155	7,277	6,653	6,253	4,423
Long-Term Debt	448.5	449.54	458.61	416.23	377.81	343
Long-Term Leases	-	-	-	-	-	1.77
Long-Term Deferred Tax Liabilities	1,205	1,268	1,375	1,508	508.71	584.79
Other Long-Term Liabilities	-	-	-	-	-	286.68
Total Liabilities	9,485	9,878	9,116	8,583	7,145	5,645
Common Stock	915.12	915.12	915.12	915.12	915.12	915.12
Retained Earnings	-5,754	-5,459	-4,981	-4,547	-3,548	-2,848
Comprensive Income & Other	3,091	3,246	3,508	3,833	2,281	2,467
Shareholders' Equity	-1,748	-1,298	-557.94	200.88	-352.06	534.26
Total Liabilities & Equity	7,737	8,580	8,558	8,784	6,793	6,179
Total Debt	3,274	3,275	3,306	3,285	3,222	2,900
Net Cash (Debt)	-3,216	-3,241	-3,222	-3,225	-3,189	-2,852
Net Cash Per Share	-35.13	-35.41	-35.21	-35.24	-34.85	-31.16
Filing Date Shares Outstanding	91.51	91.51	91.51	91.51	91.51	91.51
Total Common Shares Outstanding	91.51	91.51	91.51	91.51	91.51	91.51
Working Capital	-5,847	-5,587	-5,021	-4,736	-4,245	-3,364
Book Value Per Share	-19.10	-14.18	-6.10	2.20	-3.85	5.84
Tangible Book Value	-1,748	-1,298	-557.94	200.88	-352.06	534.26
Tangible Book Value Per Share	-19.10	-14.18	-6.10	2.20	-3.85	5.84
Land	-	9,977	9,977	192.24	142.65	142.65
Buildings	-	2,092	2,091	2,091	1,772	1,756
Machinery	-	344.47	327.93	10,099	7,755	7,735
Construction In Progress	-	156.21	-	-	172.72	188.6

Source: S&P Capital IQ. Standard template. Financial Sources.